| ( | X | − | 5000 | − | 22661 20 | ) | × | 3 100 | = | X | − | 22661 20 | − | 32961 4 |
| 方程左边 = | X | × | 3 100 | − | 5000 | × | 3 100 | − | 22661 20 | × | 3 100 |
| = | X | × | 3 100 | − | 150 | − | 67983 2000 |
| = | 3 100 | X | − | 367983 2000 |
3 100 | X | − | 367983 2000 | = | X | − | 22661 20 | − | 32961 4 |
| 方程右边 = | X | − | 93733 10 |
3 100 | X | − | 367983 2000 | = | X | − | 93733 10 |
3 100 | X | − | X | = | - | 93733 10 | + | 367983 2000 |
| - | 97 100 | X | = | - | 93733 10 | + | 367983 2000 |
| - | 97 100 | X | = | - | 18378617 2000 |
18378617 2000 | = | 97 100 | X |
97 100 | X | = | 18378617 2000 |
| X | = | 18378617 2000 | ÷ | 97 100 |
| = | 18378617 2000 | × | 100 97 |
| = | 18378617 20 | × | 1 97 |
| X | = | 18378617 1940 |
| X | = | 9473.513918 |